https://www.taxtmi.com/caselaws?id=207968 The Tribunal dismissed refund claims by M/s. Arvind Limited, emphasizing that the amendment in Notification No. 33/2008 applied from the date of its amendment, not the date of export or service. Despite arguments for retrospective application, the Tribunal held that exemption notifications should be strictly interpreted with prospective effect, focusing on the date of export for refund eligibility. As the export dates predated the amendment, the Tribunal rejected all refund claims, highlighting the distinction between exemption and refund mechanisms in service tax cases. en-us Fri, 04 Feb 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207968 The Tribunal dismissed refund claims by M/s. Arvind Limited, emphasizing that the amendment in Notification No. 33/2008 applied from the date of its amendment, not the date of export or service. Despite arguments for retrospective application, the Tribunal held that exemption notifications should be strictly interpreted with prospective effect, focusing on the date of export for refund eligibility. As the export dates predated the amendment, the Tribunal rejected all refund claims, highlighting the distinction between exemption and refund mechanisms in service tax cases. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207968